The GST portal’s Invoice Management System (IMS) lets recipients review invoice records reported by suppliers. GSTN describes the facility as optional, and the actions available can depend on the document type and return period. Check the current portal instructions before filing.
An IMS action can change how an eligible record appears in GSTR-2B. It does not, by itself, establish that input tax credit (ITC) is legally available. Verify the invoice, receipt of goods or services, payment and other conditions that apply to your case.
A practical IMS review workflow
- Prepare your purchase records. Open the purchase register for the tax period and keep supplier invoices and credit or debit notes available.
- Open IMS on the GST portal. Review supplier-reported records for the relevant period. The portal’s labels and options may change, so use current GSTN instructions.
- Compare each record. Check supplier GSTIN, invoice number and date, taxable value, tax amounts, and whether the supply was received. Investigate differences against original documents.
- Choose an available action. Use Accept when the record is consistent with the supporting documents; Reject when it is incorrectly attributed or materially wrong; use Pending only where the portal offers it for that document and period.
- Review GSTR-2B before filing. If you change an IMS action after the statement is generated, check whether the portal requires you to recompute GSTR-2B. Confirm current dates and steps on the portal.
- Keep an audit trail. Save supporting documents and note why you accepted, rejected, or deferred a record. A portal status is not a substitute for checking ITC eligibility.
What the three actions mean
Accept
Accept records whose details have been checked against the supplier invoice and your purchase records. Acceptance affects the portal’s statement workflow; it does not guarantee that every ITC condition is met.
Reject
Reject a record that does not belong to your business or contains an error that needs supplier correction. Keep evidence of the mismatch and follow up with the supplier where appropriate. Rejection does not guarantee protection from a notice or dispute.
Pending
Where available, Pending can defer an action while you investigate a transaction. Its availability and effect have varied by document and period. Do not assume that every invoice can be kept pending or that it automatically resolves timing or eligibility questions.
Example: a value mismatch
Your purchase register lists an invoice for ₹50,000 taxable value, while the IMS record shows ₹55,000. Compare the original invoice, amendments and any credit or debit note. Contact the supplier if its return needs correction, record your review, and verify the appropriate treatment in the current portal and tax rules before filing.
For a spreadsheet layout to support a manual comparison, see the GSTR-2B reconciliation CSV template. The sample does not connect to the GST portal or match invoices automatically.
Official references
- GST Council advisory on IMS and supplier view
- GSTN FAQ on IMS changes from the October 2025 tax period
This article is general information. Confirm current law, portal behavior, and your ITC position with official sources or a qualified tax professional before filing.